TY  - JOUR
A1  - Seckler, Christoph
A1  - Gronewold, Ulfert
A1  - Reihlen, Markus
T1  - An error management perspective on audit quality
BT  - Toward a multi-level model
JF  - Accounting, Organizations and Society
N2  - We take an error management perspective on audit quality. Drawing on 18 months of participant observations and 38 interviews conducted in a Big 4 accounting firm, we develop a multi-level model of error management. With this model, we propose how organizational structures, team procedures and practices, and individual cognitions and emotions interact to manage errors. The multi-level model of error management allows us to conceptually integrate previous behavioral and social research on audit quality, contributes to the rising accounting firm error management literature, and explains how and why two general approaches from the broader error management literature to errors that are usually considered as opposing each other, i.e., error prevention and error resilience, may interact and actually entail each other in accounting firms.
KW  - Audit quality
KW  - Error management
KW  - Multi-level model
Y1  - 2017
U6  - https://doi.org/10.1016/j.aos.2017.08.004
SN  - 0361-3682
SN  - 1873-6289
VL  - 62
SP  - 21
EP  - 42
PB  - Elsevier
CY  - Oxford
ER  - 
TY  - THES
A1  - Gronewold, Ulfert
T1  - Die Beweiskraft von Beweisen : Audit Evidence bei betriebswirtschaftlichen Prüfungen
T2  - Wissenschaftliche Schriften zur Wirtschaftsprüfung
Y1  - 2006
SN  - 3-8021-1257-1
PB  - IDW
CY  - Düsseldorf
ER  - 
TY  - JOUR
A1  - Gold, Anna
A1  - Gronewold, Ulfert
A1  - Salterio, Steven E.
T1  - Error management in audit firms: error climate, type, and originator
JF  - The accounting review : a journal of the American Accounting Association
KW  - error discovery
KW  - working paper review
KW  - error reporting
KW  - error management
KW  - climate
KW  - audit quality
Y1  - 2014
U6  - https://doi.org/10.2308/accr-50592
SN  - 0001-4826
SN  - 1558-7967
VL  - 89
IS  - 1
SP  - 303
EP  - 330
PB  - American Accounting Association
CY  - Sarasota
ER  - 
TY  - JOUR
A1  - Gronewold, Ulfert
A1  - Gold, Anna
A1  - Salterio, Steven E.
T1  - Reporting Self-Made Errors -  The Impact of Organizational Error-Management Climate and Error Type
JF  - Journal of business ethics
N2  - We study how an organization's error-management climate affects organizational members' beliefs about other members' willingness to report errors that they discover when chance of error detection by superiors and others is extremely low. An error-management climate, as a component of the organizational climate, is said to be "high" when errors are accepted as part of everyday life as long as they are learned from and not repeated. Alternatively, the error-management climate is said to be an "error averse" climate when discovery of errors invokes the laying of blame on those admitting to or found committing errors. We examine the effects of this error-management climate in a professional services environment where uncorrected errors may have severe consequences and discovery of work errors is crucial for organizational success. We find that error-management climate affects organizational members' beliefs about what other members will report about discovered self-made errors, with a high error-management (versus error averse) climate leading to greater reporting willingness. We also find a significant interaction with a key contextual variable, error type (conceptual or calculation), that suggests the effect is more significant for conceptual errors than calculation errors. Our findings suggest that an organization's error-management climate is an important factor in promoting ethical behavior of employees, especially junior employees, carrying out routine tasks whose failure to report errors discovered incidental to those tasks may have severe implications for their organizations.
KW  - Error reporting
KW  - Self-discovered errors
KW  - Organizational climate
KW  - Error-management climate
KW  - Auditors
Y1  - 2013
U6  - https://doi.org/10.1007/s10551-012-1500-6
SN  - 0167-4544
SN  - 1573-0697
VL  - 117
IS  - 1
SP  - 189
EP  - 208
PB  - Springer
CY  - Dordrecht
ER  -